| 1 | Aggregates levy This note provides a summary of the aggregates levy. | Practice notes | Maintained |
| 2 | Climate change levy (CCL) and climate change agreements ... This note provides a summary of the climate change levy (CCL) and climate change agreements (CCAs). | Practice notes | Maintained |
| 3 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 4 | Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 5 | Income tax: calculation of income profits This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 6 | Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. | Practice notes | Maintained |
| 7 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 8 | Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 9 | Insurance premium tax Insurance premium tax (IPT) is a tax (authorised under European Community law) on the premium paid under taxable insurance contracts. It was introduced by the Finance Act 1994. This note gives a general overview of IPT as it applies to practical issues commonly encountered by the practitioner. | Practice notes | Maintained |
| 10 | Landfill tax This note provides a summary of the landfill tax regime. | Practice notes | Maintained |
| 11 | Oil taxation This note provides a general overview of the current UK tax treatment of companies extracting oil and gas from the UK continental shelf. The analysis refers to published practice of HMRC where relevant. The analysis in this guide is not exhaustive. The first part of this guide provides a general introduction. The second part considers the UK oil tax rules in more detail. The final part outlines certain practical applications of the UK oil tax rules. | Practice notes | Maintained |
| 12 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 13 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |
| 14 | Stamp duty practice notes | Practice notes | Maintained |
| 15 | Stamp duty reserve tax This practice note considers the practical impact of stamp duty reserve tax in the context of commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 16 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 17 | Tax on chargeable gains: general principles This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note. | Practice notes | Maintained |
| 18 | Tax rates and limits This practice note provides tax data and tables for tax years including 2009-10, 2010-11, 2011-12 and 2012-13 in relation to capital allowances, capital gains tax, corporation tax, stamp duty, SDLT, SDRT and VAT. | Practice notes | Maintained |
| 19 | Tonnage tax This practice note provides an overview of the tonnage tax regime in the UK. | Practice notes | Maintained |
| 20 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |